8 Oct 2018
DAIRYFARM ESTABLISHMENT AND ANOTHER v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2018] HKCFI 2245
- Court
- Court of First Instance
- Case number
- HCAL234/2018
The Commissioner erred in law by rejecting the proposals because (i) s64(2) IRO empowers the Commissioner to annul assessments after valid issuance and s46 IGCO permits amendment/withdrawal or postponement of due dates where appropriate; and (ii) nothing in s71 IRO or the TRC rules precludes a TRC in the higher amount being issued and used as security for mutually exclusive alternative assessments; accordingly Decisions 1, 2 and 3 were quashed and the matter remitted for fresh consideration consistent with these legal principles.